The two samples hypothesis test is conducted in six steps as

The two samples hypothesis test is conducted in six steps as shown below.
Step 1: Null and alternative hypotheses
Null hypothesis H0 : μHotel=μB∧B
Alternative hypothesis H0 : μHotel ≠ μB∧B
Step 2: Value of test statistic
The independent two sample t test for unequal variance would be used and the t statistic is
computed as highlighted below.
t stat= x 1−x 2
√ s1
2
n1
+ s2
2
n2
t stat= 7.5391−7.7150
√ (1.3212 )2
32 + (1.5794 )2
16
=−0.3835
Step 3: The significance level
Assuming a significance level of 5%.
Step 4: Degree of freedom and the p value
Degree of freedom df =
( s1
2
n1
+ s2
2
n2 )2
( s1
2
n1 )2
n1−1 +
( s2
2
n2 )2
n2−1
df = ( ( 1.3212 )2
32 + ( 1.5794 )2
16 )2
( ( 1.3212 )2
32 )2
32−1 + ( (1.5794 )2
16 )2
16−1
=25.804 26